Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905

Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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Monograph

Title:: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin

Parallelsachtitel:: Report on the Municipal Administration and industries of the city of Berlin

Publication:: Berlin: H. S. Hermann, 1905

Language:: English; German

Scope:: 105 Seiten

Berlin:: B 807 Recht. Justiz: Einzelne Rechtsgebiete

DDC Group:: 340 Recht

URN:: urn:nbn:de:kobv:109-1-15474047

Location:: Zentral- und Landesbibliothek Berlin

Shelfmark:: B 807 Steu 39

Copyright:: Public Domain

Accessibility:: Free Access

Chapter

Title:: The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:: V.

the different kinds of taxes or rates. Hitherto, in the preli- minary estimates of the amounts required by the municipal budget, Berlin has, almost without an exception, been able to fix the ratio between the income-tax and the ‘real‘ taxes in such a manner that it was sufficient to levy 1009, of the government income-tax, and 150%, of ‘real’ taxes. Thus the special consent of the State, which otherwise would be necessary for levying higher rates, was avoided. That ratio between 150%, of ‘real’ taxes and 100%, of income-tax gave a rate of duty of 5.89, for the ground- tax, and that rate has hitherto remained unaltered. But the Berlin ground-tax being based upon the value of usufruct, the lots not built upon could only be taxed as far as they were let. So they yielded next to no revenue from that rate at all, for the rents actually paid for them were little more than nothing in comparison with the intrinsic value of those grounds or estates. Therefore, the Common Council (Stadt verordnetenvevsammiung), by a resolution of November 7., 1901, requested the Local Board (the Mayor and Aldermen, Magistrat) to examine the question of how the lots not built upon might be more effectively taxed, and whether it might be done by means of assessment according to the ‘common value’ (gemeiner Wert). During the subsequent deliberations the municipal corporations showed themselves inclined .to keep on the then-prevailing taxation of buildings according to the amount of rent they yield, and, beyond that, as is done in Frankfort on the Main, to tax the lots not built upon according to the ‘common value’, perhaps at the rate of 3 Marks for gvery thousand Marks of value. It may appear doubtful whether this immediate juxtaposition of those two kinds of rates, if a rate-payer were to go to law against it, would be approved of by the Supreme Administrative Court of Justice. But in all probability it would have been possible to find a legal way of combining the two standards. A second tendency recommended introducing an equal taxation of all lots, whether built upon or not, 17

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain) Access restriction There is no access restriction for this record. Copyright Public Domain Mark 1.0. You can find more information here.

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